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III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing department checks, and … money," State Comptroller DiNapoli said. "When that line is crossed, a clear message must be sent that such behavior … document. She appeared in Bolivar Village Court and is due back in court Dec. 21 at 6 p.m. Olmstead began working …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most … (such as invoices, purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is submitted. When original documentation is not provided, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesGovernment-Wide Financial Data – 2023 Financial Condition Report
… are actually received or paid (cash basis). Each statement breaks down the activities of State government into two … in net position is most notably related to increased tax revenue resulting from a decline in unemployment, … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… 1, 2012 to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by a Board of Supervisors which comprises 18 … payroll processing duties. Ensure that someone who is independent of the payroll process generates and reviews …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Montgomery County – Financial Condition (2013M-234)
… 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining financial condition is the result of poor budgeting and financial management …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The … of Operations does not ensure all student information is recorded accurately prior to billing their school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andCity of Yonkers – Budget Review (B17-6-11)
… and $563.6 million for the City. The 2017-18 budget is $38 million more than the City’s budget for 2016-17, an …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, development, promotion, … and management of the downtown Ithaca area. The DIA is governed by a 24-member Board of Directors (Board) which …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… to February 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The Town Board, which is the legislative body, comprises the Town Supervisor and … timely manner and intact and that the collection of moneys is receipted with press-numbered receipts and promptly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… through October 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a … cash flow projections by fund. Ensure the annual report is filed in a timely manner by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… through January 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four … The Board has not adopted an investment policy, which is required by law, or any policies or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Newburgh – Budget Review (B6-13-21)
… of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot funding source, the City will face a shortfall …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… climate change and the global effort to mitigate it; and what steps they are taking to minimize climate risk in their … building the growing low carbon economy. Current reporting is uneven and inconsistent, with limited evidence that … for climate change's impact. Time is short. No matter what the current President says or does regarding climate …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureOpinion 88-29
… body of the village. You informed us that the mayor is not an IDA member. General Municipal Law, Article 18 … Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect pecuniary or material … least of all where matters involve questions of what is proper conduct for a municipal officer. To consider …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96 - 14
… or employee has an "interest" in any contract with his or her municipality if he or she receives a direct or indirect … to have an "interest" in the contract because his or her firm, partnership or corporation would be a party to the … interest in any contract which would cause the $100 limit to be exceeded. With respect to purchases that are …
https://www.osc.ny.gov/legal-opinions/opinion-96-14